Abstract

     Performance evaluation is of great importance in all countries of the world, because it has a prominent and effective role in determining the efficiency and effectiveness of the optimal use of available resources, which are rare and important in achieving the desired objectives. With the continued growth of public spending and the limited resources, the State seeks to achieve its objectives through its units with minimal expenditure or deficit, rationality and wastefulness in the spending. In many countries, particularly developing countries, reforms are made in the public sector to achieve that goal through the adoption of IPSAS, which is reflected in the developmen

Nurse scheduling problem is one of combinatorial optimization problems and it is one of NP-Hard problems which is difficult to be solved as optimal solution. In this paper, we had created an proposed algorithm which it is hybrid simulated annealing algorithm to solve nurse scheduling problem, developed the simulated annealing algorithm and Genetic algorithm. We can note that the proposed algorithm (Hybrid simulated Annealing Algorithm(GS-h)) is the best method among other methods which it is used in this paper because it satisfied minimum average of the total cost and maximum number of Solved , Best and Optimal problems. So we can note that the ratios of the optimal solution are 77% for the proposed algorithm(GS-h), 28.75% for Si

The Industrial Banks in most countries in the world plays an essential and vital role in developing the industrial sector due to its effective importance in the economic and social development. The research aims to study the ability of the Industrial Bank of Iraq to the growth and development of the mixed industrial sector companies through loans granted to them. In addition, the research seeks to study credit policies pursued by the Industrial Bank of Iraq to finance the mixed industrial sector companies. The data of the research has been collected from the financial statements of the Industrial Banks of Iraq  for the period 2007-2011, and by means of questionnaire distributed to a sample of the mixed industrial sector companies in

The aim of this research is to study and test the impact of the policy of open-book accounting as one of the cost management mechanisms in achieving the competitive advantage in Jordanian industrial public companies, to achieve the objectives of the study, a field study was conducted by surveying the views of a sample of the accountants of the Jordanian industrial public companies. Hence the arithmetical Means, the Standard Deviations, the Significant Value and the Simple Linear Regression are used to test the research hypotheses and to achieve the research goals. The results of the study showed that there is a statistically significant effect of the policy of open-book accounting as one of the cost management mechanisms in achieving the

Human resources have been regarded as the most important asset for any organization because of its essential part in achieving the sustainable competitive advantage and survival. Managing human resources is very challenging and requires an effective bundle of practices that contribute to attaining the organizational goals. This study tries to confirm the importance of HRM practices in small businesses which came to play a vital role in the economies of the world, through clarifying the influence of HRM practices on the organizational performance, using a mediating variable (employees’ outcomes). Also the study attempts to highlight the key role of governmental support from view point of small businesses, through verifying the significant

A microbial desalination cell (MDC) is a new approach to bioelectrochemical systems. It provides a more sustainable way to electrical power production, saltwater desalination, and wastewater treatment at the same time. This study examined three operation modes of the MDC: chemical cathode, air cathode, and biocathode MDC, to give clear sight of this system's performance. The experimental work results for these three modes were recorded as power densities generation, saltwater desalination rates, and COD removal percentages. For the chemical cathode MDC, the power density was 96.8 mW/m², the desalination rate was 84.08 ppm/hr, and the COD removal percentage was 95.94%. The air cathode MDC results were different

This study was conducted to explore the effects of using ionized water on the productive and physiological performance of Japanese quails (Coturnix japonica). Our study was conducted at a private farm from 20th April, 2016 to 13th July, 2016 (84 d). One hundred 42-day-old Japanese quail chicks were used, divided randomly into 5 groups with 4 replicates. Treatments consisted in a control group (T1 - normal water:), alkaline (T2 - pH 8 and T3 - pH 9), and acidic water (T4 - pH 6 and T5 - pH 5). All birds were fed a balanced diet of energy and protein. The egg production ratio, egg weight, cumulative number of eggs, egg mass, feed conversion ratio, productivity per hen per week, and effects on plasma lipids, uric acid, glucose, calcium, and ph

The aim of this research is to examine the relationship between entrepreneurial mindset and aspiration and small business performance Baghdad, Iraq. This study proposed a quantitative analysis in which entrepreneurial mindset and aspiration is a critical success factor of small business in Iraq. The method employed in the collection of data was by the means of self-administered questionnaire which was filled and completed by small business owners randomly selected from a sampling frame of registered small businesses. The questionnaire was adapted from the study of Davis, Halls & Mayer (2015) and Abdel-Maksoud, Asada & Nakagawa (2008) which was used to measure entrepreneurial mindset and aspiration using a ten items scale and small business